法律與法規命令

Tax Act：

Regulations Governing the Withholding of Tax on Income from Salaries and Wages<br> Article　7

Content：

Salaries paid monthly where the withholding tax payable does not exceed NT$2,000 shall be exempted from being withheld.
Wages for part-time jobs and salaries not paid monthly shall be exempted from being withheld provided they comply with any one of the following conditions:

The amount paid by tax withholders each time does not reach the minimum amount of income subject to tax withholding under the condition of neither spouse nor dependents prescribed in the Withholding Tax Table for Income from Salaries and Wages.

Wages for porters in docks and stations, temporary workers in the construction industry, etc. are calculated and paid on a daily basis.

For salaries and wages referred to in the preceding two paragraphs, tax withholders shall submit the non-withholding tax statements to the competent tax authority in accordance with Paragraph 3, Article 89 of the Act. However, if the annual payment to a taxpayer does not exceed NT$1,000, the requirement is exempted.

Visitor：1 Update：2025-03-12

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